Ta'lim innovatsiyasi va integratsiyasi

PROBLEMS OF ASSESSING THE STATE OF THE ACCOUNTING SYSTEM AT THE NEW STAGE OF ECONOMIC REFORM

Sharobiddinov Ahrorbek Qosimjon ugli

Keywords: Key words: international standards of financial statements, reporting, standards, financial reporting, regulation, government program, accounting policy.

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Abstract

Abstract. The article is devoted to the issues of organization of accounting
according to international standards of financial reports at the current stage of
economic reforms, the achievements of world practice, the main directions of
introduction of national accounting into the system were studied. As a result of the
analysis of the main principles of national accounting and international financial
reporting standards, the main inconsistencies were revealed. The main achievements
in the integration of the national accounting system into the world community were
described. Proposals were made on the priority areas of accounting reform based on
IFRS.

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